摘要
中国特色社会主义已进入了新时代,习近平总书记在十九大报告中明确提出“坚持房子是用来住的、不是用来炒的定位”,定调了当前住房制度改革的基点,且强调要“加快建立多主体供给、多渠道保障、租购并举的住房制度,让全体人民住有所居”。2020年是全面建成小康社会和“十三五”规划收官之年,以租购并举制度为主要方向的深化住房制度改革迫在眉睫。我国住房租赁市场供需失衡,税收作为一种重要的利益诱导手段,其宏观调控功能在引导住房消费方面具有不可替代的地位。我国应当通过税收工具的科学应用,引导租赁住房供需主体自发选择,实现住房租赁资源的合理配置,进一步培育和发展住房租赁市场,以实现“租购并举”住房制度改革。具体来说,应当加大税收激励,充分鼓励多元租赁需求;加强税收调控,引导个体业主出租闲置住房;增强税收引导,支持租赁机构的专业化、规模化发展。
Socialism with Chinese characteristics has entered a new era.The report to the 19th National Congress of the Communist Party of China delivered by General Secretary Xi Jinping defines that“Insist that the house is for living,not for speculation”,which makes clear the direction of the reform of housing system,and stresses the need to“put in place a housing system that ensures supply through multiple sources,provide housing support through multiple channels,encourage both housing purchase and renting,and meet the housing needs of all of our people”.The year 2020 is the final year for building a moderately prosperous society in an all-round way and completing the tasks set out in the 13th Five-Year Plan Period,so it is urgent to deepen the reform of housing system in the main direction of rent-purchase system.As an important interest-inducing means,the taxation has the macro economic control function which plays an irreplaceable role in guiding housing consumption under the background of the imbalance of housing market between supply and demand.To achieve the objective of the reform of housing system by focusing on both rent and purchase,we should guide the initiative by the rental housing supply and demand through the scientific application of tax tools,to realize the efficient use of rental housing resources as well as further cultivate and develop housing rental market.Specifically,we should encourage the multiple needs of rental housing by increasing the tax incentive,guide the individual housing owner to rent the idle house by strengthening tax regulation,enhance tax guidance to support professional and large-scale development of leasing institutions.
出处
《企业经济》
北大核心
2020年第8期145-153,共9页
Enterprise Economy
基金
2020年度教育部人文社会科学研究青年基金项目“生态文明建设中环境权保障的政府责任研究”(项目编号:20YJC820029)
广东省教育厅2017年“创新强校”项目(青年创新人才类项目)“促进广东省租购并举住房制度的税收对策研究”(项目编号:2017WQNCX094)
广州市哲学社会科学发展“十三五”规划2018年度共建课题“新时代地方财税法治视角下广州市‘租购并举’制度研究”(项目编号:2018GZGJ76)。
关键词
住房租赁
租购并举
税收政策
引导
鼓励
rental housing
housing system of focusing on both rent and purchase
taxation policy
guidance
encourage
